In 2022, Cynthia Corporation changed its method of inventory pricing from LIFO to FIFO. Net income computed on a LIFO as compared to a FIFO basis for the four years involved is: (Ignore income taxes.)

LIFO FIFO

2019 $78,900 $87,200

2020 84,500 88,300

2021 87,400 90,400

2022 92,600 92,600

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(a)

Indicate the net income that would be shown on comparative financial statements issued at 12/31/22 for each of the four years, assuming that the company changed to the FIFO method in 2022.

Net Income

2019 $

2020 $

2021 $

2022 $